5. Kylo Ren is a 40% limited partner in the Empire Partnership. His basis is $40,000 before considering the current year operations and includes a $20,000 recourse debt share and a $10,000 nonrecourse debt share. Empire reported a $200,000 loss for the year. Kylo Ren has passive income of $50,000 from another activity. He has no business losses for the year from other sources. How much of the Empire loss can Kylo Ren deduct this year?